Belgium Pillar Two Notification Form: extension granted till 16 September 2024*

Multinational enterprises and large-scale domestic groups with consolidated annual revenues exceeding EUR 750 mio subject to Pillar Two and with Belgian nexus need to register themselves with the Federal Public Service Finance (FPS Finance), by filing a Pillar Two Notification Form. Once filed, a Pillar Two identification number will be issued, allowing in-scope taxpayers to make (Belgian) advance tax payments for purposes of Belgium’s Qualified Domestic Minimum Top-up Tax (QDMTT) or Income Inclusion Rule (IIR) regime and submit Pillar Two related notifications and tax returns. 

The Notification Form should be filed by one of the following dates, whichever is the latest:

• Within 30 days following the start of the financial reporting year for which the MNE group or the large-scale domestic group enters the scope of Pillar Two;
  
  
• Within 45 days following the publication of the Royal Decree of 15 May 2024 in the Belgian Official Gazette; as the Royal Decree was published on 29 May 2024, this date was initially set on 13 July 2024 and has been extended to the first following business day being 15 July 2024.
   

On 2 July 2024, the Belgian Tax Authorities published on their website that in-scope groups that will not make (Belgian) advance payments for purposes of the 2024 QDMTT and/or 2024 IIR may submit their Notification Form up to and including 16 September 2024. This administrative tolerance does not apply to those in-scope groups that wish to make advance payments for the Belgian QDMTT and IIR in 2024.

In case you have any questions or would like to receive assistance in relation to the Belgian Pillar Two Notification Form, please do not hesitate to your EY person of contact.

* Only applies to in-scope groups that will not make Belgian advance payments for purposes of the 2024 QDMTT and/or 2024 IIR.